Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Imports of inshell walnuts under DFIA were held eligible for exemption from basic customs duty under Notification No. 25/2023-Cus because the DFIA permitted import of "other confectionary ingredients" including nut and nut products and "dietary fibre" based on input description and group classification; therefore, non-availability of a specific ITC(HS) tariff line in the licence did not bar clearance when the goods otherwise matched the permitted description. Challenge to the advance ruling was rejected since s.28J aims at certainty and facilitation, and appellate scrutiny under s.28KA is narrowly confined to profoundly illegal, arbitrary, or unreasoned rulings; no such infirmity was shown, so the appeal was dismissed. - HC
Imports of inshell walnuts under DFIA were held eligible for exemption from basic customs duty under Notification No. 25/2023-Cus because the DFIA permitted import of "other confectionary ingredients" including nut and nut products and "dietary fibre" based on input description and group classification; therefore, non-availability of a specific ITC(HS) tariff line in the licence did not bar clearance when the goods otherwise matched the permitted description. Challenge to the advance ruling was rejected since s.28J aims at certainty and facilitation, and appellate scrutiny under s.28KA is narrowly confined to profoundly illegal, arbitrary, or unreasoned rulings; no such infirmity was shown, so the appeal was dismissed. - HC
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